Postcomm Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09939713

Postcomm Ltd

Filleted Unaudited Financial Statements

31 August 2025

Postcomm Ltd

Financial Statements

Year ended 31 August 2025

Contents	Page

Report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Postcomm Ltd

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Postcomm Ltd

Year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Postcomm Ltd for the year ended 31 August 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

JAY & JAY PARTNERSHIP LIMITED Chartered Certified Accountants

2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU

4 November 2025

Postcomm Ltd

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Investments	4	150,000	150,000

Current assets

Debtors	5	562,032	596,032

Creditors: amounts falling due within one year	6	20,000	65,000
		---------	---------
Net current assets		542,032	531,032
		---------	---------
Total assets less current liabilities		692,032	681,032
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	692,030	681,030
	---------	---------
Shareholder funds	692,032	681,032
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 3 November 2025 , and are signed on behalf of the board by:

Mr T. Norman
Director

Company registration number: 09939713

Postcomm Ltd

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Chesterfield Buildings, Westbourne Place, Clifton, Bristol, BS8 1RU, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Investments

	Shares in participating interests
	£
Cost
At 1 September 2024 and 31 August 2025	150,000
	---------
Impairment
At 1 September 2024 and 31 August 2025	–
	---------

Carrying amount
At 31 August 2025	150,000
	---------
At 31 August 2024	150,000
	---------

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	562,032	596,032
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	20,000	65,000
	--------	--------

7. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr T. Norman	( 65,000)	( 20,000)	65,000	( 20,000)
	--------	--------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr T. Norman	( 67,000)	( 65,000)	67,000	( 65,000)
	--------	--------	--------	--------